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2021 | OriginalPaper | Chapter

5. Taxing Marijuana

Author : Michael Thom

Published in: Taxing Sin

Publisher: Springer International Publishing

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Abstract

Some experts want cannabis, especially marijuana, prohibited while others want it legalized along with a marijuana tax to pay for its ostensible harms. Although they cite alarming studies that tell of marijuana’s negative effects—that it is as a gateway to harmful drugs, mental illness, and crime—innumerable studies question whether those harms occur. They show instead that marijuana is mostly harmless, and that it is an effective treatment for dozens of medical conditions. That leaves no case for taxing it, but those who believe in the necessity of expanding government revenue are not likely to let go of what could be a lucrative moneymaker.

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Archeological evidence has yet to identify cannabis’s origin but indicates that some varieties were cultivated in parts of Europe and East Asia at least ten thousand years ago (Long et al. 2017). Hashish also dates back thousands of years. More comprehensive discussions of cannabis history are available in Booth (2003) and Lee (2012).

Governments within the United States typically define hemp as a type of cannabis with a THC concentration of less than 0.3%, measured according to dry weight. That concentration is assumed to be low enough to avoid intoxication. The THC threshold considered intoxicating differs outside of the United States.

Butrica (2002).

Jamaica reversed cannabis prohibition in 2015, and Canada followed in 2018. The Supreme Court of Mexico ruled in 2018 that laws prohibiting cannabis use were unconstitutional, effectively legalizing it.

Gieringer (1999).

Quoted from “The Narcotics We Indulge In,” a lengthy article in Blackwood’s Magazine, Volume 74. The piece was highlighted in an 1854 New York Times article, “Our Fashionable Narcotics.” According to the Times, the author was “said to be Prof. Johnson”.

The success of anti-marijuana laws during this period can be traced to the anti-narcotic movement of the time and the desire for governments to act to control drug traffic, especially opium imports. California and Utah banned marijuana in 1913 and 1914, respectively. Several other states followed.

Galliher and Walker (1977) argue that the perceived marijuana crisis of the era was not rooted in fact. Some say that marijuana use in the United States increased under alcohol prohibition because it was a cheap alternative to illegal alcoholic beverages that, as a result of prohibition, were more expensive.

Quoted in a letter to the editor in the New York Times, published September 15, 1935. Other than his ardent support for forced sterilization, Goethe is famous for founding California State University in Sacramento.

Musto (1972).

Because the tax was also charged on the doctors prescribing marijuana and the pharmacists providing it, the American Medical Association opposed the Act. The law did little to curb marijuana paternalism in culture; the era gave rise to several anti-marijuana films, including Marihuana (1936), Reefer Madness (1936), Assassin of Youth (1937), and Devil’s Harvest (1942). It also wasn’t the United States federal government’s last foray into antidrug legislation. The Boggs Act followed in 1952, and the Narcotics Control Act four years later.

In resolving the lawsuit, Leary v. United States, the Court’s majority found that requiring parties that used or were otherwise involved with marijuana to register with the Internal Revenue Service was tantamount to forcing those parties to offer self-incriminating evidence in states where marijuana was illegal, which was a violation of the Fifth Amendment to the United States Constitution.

American Cancer Society (2017).

American Lung Association (2015).

Quoted from American Medical Association Policy H-95.923, “Taxes on Cannabis Products,” and H-95.924, “Cannabis Legalization for Recreational Use.”

National Academies of Science, Engineering, and Medicine (2017).

Massachusetts Prevention Alliance (2019).

See information posted on https://www.dfaf.org/marijuana-qa/.

See information posted on https://calmca.org/.

Smart Approaches to Marijuana (2018).

Parents Opposed to Pot (2018).

Marijuana Policy Project (2020).

See information posted on https://blog.norml.org/tag/taxes/.

See information posted on https://www.regulatemi.org/about/faq/.

McGinty et al. (2016).

The Times’ editorial, “Repeal Prohibition, Again,” was published July 27, 2014.

Jones (2019).

De Pinto (2019).

A survey of 1500 New Jersey residents found 44% favored recreational marijuana and 53% support if doing so would lead to a reduction in local property taxes (Arco 2018). A survey of 1055 New Mexico residents found support for recreational marijuana if tax revenue was spent on “mental health services and public education” (Gould 2019).

State decriminalization creates obvious conflict with federal law and begs more important questions about American federalism; see Adler (2020).

The brochure was titled “Marijuana: Facts Parents Need to Know.”

Berenson (2019).

Mencimer (2019). Mother Jones later appended the article with this revealing correction: “An earlier version of this article overstated the connection … between marijuana, bipolar disorder, and the risk of suicide, depression, and social anxiety disorders. It also overstated the connection between the increasing number of pot users and the number of people over 30 coming into the ER with psychosis; the researchers in that case ‘did not directly examine whether marijuana had led to any psychotic diagnoses.’”

There are several reasons why marijuana’s alleged externalities have attracted less attention than those for obesity, alcohol, and tobacco. Unlike the other sins, marijuana remains illegal throughout much of the world, making research relatively scarce. Compared to the other sins, existing research is mixed about its health impact. Marijuana is also less frequently consumed. According to the 2018 National Survey on Drug Use and Health, a survey administered by the Substance Abuse and Mental Health Services Administration, only about half of American adults report ever using marijuana, compared to 66% for tobacco and 86% for alcohol.

The report, “Economic and Social Costs of Legalized Marijuana,” was issued in October 2018. It was conducted by QREM, a Colorado-based “third-party evaluation firm serving non-profits and other organizations.”

Asbridge et al. (2012) and Lee et al. (2012).

Hall (2015).

Gage et al. (2016).

Probably the most common stereotype of marijuana users—the one for which they are most often mocked—is that they are lazy. Research on that phenomenon, which is formally and dryly known as amotivational syndrome, is unclear. Some studies report that marijuana use contributes to diminished productivity (Lac and Luk 2018; Pacheco-Colón et al. 2018), but other studies do not (Barnwell et al. 2006; Duncan 1987; Nelson 1994). The ambiguity can be partially chalked up to weak research designs. Many studies rely on self-reported motivation; others depend on small, nonrepresentative samples.

Rogeberg and Elvik (2016); note that the authors issued a subsequent correction that reduced their estimated risks.

Lane and Hall (2019).

Hansen et al. (2018); see also Aydelotte et al. (2017).

Brubacher et al. (2019).

Elvik (2013).

Anderson et al. (2013). This indicates that alcohol and marijuana are not complements—i.e., goods consumed together—but substitutes, as demonstrated in several natural experiments (Anderson and Rees 2014).

Alley et al. (2020).

Morral et al. (2002) and Verweij et al. (2018).

Carroll (2018). Marijuana’s impact on pregnant women and unborn children is unclear. A 2018 report from the American Academy of Pediatrics encouraged pregnant women to abstain from marijuana use, not because it was harmful, but because the science is unsettled. See also Thompson et al. (2019). As an anti-nausea treatment, however, it may be no more harmful than prescription and other drugs approved by regulatory agencies.

One member of the panel that developed the report told Rolling Stone, “To say that we concluded cannabis causes schizophrenia, it’s just wrong, and it’s meant to precipitate fear” (Lewis 2019). Yet the report notes several times that marijuana use increases the risk of developing a host of health conditions. For those in on the wrong side of the risk estimate, it would appear to be a heavily implied causal factor.

Degenhardt et al. (2003) and Hill (2015).

Williams et al. (2019).

Power et al. (2014).

Giordano et al. (2015).

Ksir and Hart (2016).

Bloomfield et al. (2014).

Sami et al. (2019).

Maier et al. (2017); see also Lu et al. (2019).

Zakrzewski et al. (2020).

The report, “Improving the Measurement of Drug-Related Crime,” was issued in October 2013.

Anderson et al. (2015, 2019), Choo et al. (2014), Dills et al. (2017), Lynne-Landsman et al. (2013), and Melchior et al. (2019).

McCaffrey et al. (2010).

Boehnke et al. (2016), Boehnke et al. (2019), Bradford et al. (2018), Darkovska-Serafimovska et al. (2018), Mascal et al. (2019), and Powell et al. (2018).

Chu (2015), Lucas and Walsh (2017), and Piper et al. (2017).

Anderson et al. (2014).

Sabia et al. (2017). Thus, whether true or not, the stereotype that marijuana users like to snack does not seem to have a cumulative effect on their weight.

Hostiuc et al. (2018).

Kraan et al. (2016) and Pizzol et al. (2019). See also discussion in chapter 5 of “The Health and Social Effects of Nonmedical Cannabis Use,” a 2016 report from the World Health Organization.

Gage et al. (2016) failed to correct for publication bias. The text also fails to discuss testing procedures to verify whether bias was an issue and does not acknowledge that potential bias is a limitation on the study’s conclusions.

Elvik (2013). Some reviews find no evidence of publication bias but concede that may be the result of examining a small number of studies (Martín-Sánchez et al. 2009).

Lee et al. (2018), Salomonsen-Sautel et al. (2014), and Pollini et al. (2015).

Berning and Smither (2014).

Romano et al. (2017).

Cerdá et al. (2017).

Dilley et al. (2019).

Dills et al. (2017).

Zammit et al. (2002).

Arseneault et al. (2002).

Pearson (2019); see also Table 1 in Gage et al. (2016), which shows that studies that account for more confounding factors find a much smaller risk of negative outcomes from marijuana use compared to studies that account for a smaller number of confounders.

Fergusson et al. (2005). Many studies that link marijuana to poor mental health outcomes are based on self-reported frequency of use, not concentration (e.g., van Os et al. 2002). As it does with alcohol, THC concentration matters—except to paternalists who view any amount of marijuana consumption as problematic.

See “Letter from Scholars and Clinicians who Oppose Junk Science about Marijuana,” dated February 14, 2019, available at https://www.drugpolicy.org/resource/letter-scholars-and-clinicians-who-oppose-junk-science-about-marijuana.

Becker (2019).

Pew Charitable Trust (2019).

Sullum (2019).

McGreevy (2020). Continued uncertainty in the United States over whether the federal government would enforce the Controlled Substances Act—and, if so, what enforcement would look like—was an additional factor behind underwhelming marijuana tax collections in California and other states.

Quoted from California Board of State and Community Corrections, Proposition 64 Grant Program Description, available at https://www.bscc.ca.gov/s_cppgrantfundedprograms/.

California Legislative Analyst’s Office (2017).

See California Department of Health and Community Services, “Prop 64 Advisory Group,” available at https://www.dhcs.ca.gov/provgovpart/Pages/Prop-64-Advisory-Group.aspx.

Portland City Auditor (2019).

Bliss et al. (2019).

Gillers (2020).

Bookwalter (2019).

At that time, CBD-infused food and beverage products were illegal under the Food, Drug, and Cosmetic Act, which does not allow the addition of drugs—even those approved by regulatory agencies—to foods intended for human or even animal consumption.

Bonn-Miller et al. (2017).

The report, “Cannabidiol (CBD) Pre-Review Report,” was issued by the Expert Committee on Drug Dependence in November 2017.

Cone et al. (1988) and Cooper et al. (2013).

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Title: Taxing Marijuana
Author: Michael Thom
Publisher: Springer International Publishing
Book: Taxing Sin
Print ISBN: 978-3-030-49175-8

Electronic ISBN: 978-3-030-49176-5

Copyright Year: 2021
DOI: https://doi.org/10.1007/978-3-030-49176-5_5